Just over six months on from Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) the Upper Tribunal (Tax and Chancery Chamber) (“the Upper Tribunal”) has revisited the issue of “reasonable excuse” in the decision of Timothy Raggatt QC -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0412 […]
Chambers are delighted to announce that Jonathan Kinnear QC has been elected as a Master of the Bench for The Honourable Society of Gray’s Inn. Jonathan will commence his role of Bencher in 2019.
Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition, Jonathan Kinnear QC and Laura Stephenson cover the important decision of R (oao PML Accounting Limited) handed down by the Court of Appeal which touches on penalties following a resolution of the underlying decision. Vivienne Tanchel and Howard Watkinson consider […]
The Civil Division of the Court of Appeal today handed down judgment in the case of Syed Ahmed v CPS. The case involved a technical point of law relating to whether the High Court was entitled to appoint an Enforcement Receiver in respect of certain pension polices held in Mr Ahmed’s name. Mr Ahmed challenged […]
Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family. He […]